Revenue NSW, collects tax quarterly via direct debit, on day 21 after the end of each tax quarter.

Hotel quarterly tax rates

Gaming machine tax is calculated and paid quarterly. If your hotel makes less than $50,000 in quarterly gaming machine profit, you pay no tax.

If your hotel makes a profit of more than $50,000 per quarter, the following tax rates apply:

0% (nil) on the first $50,000

33% on the profit over $50,000 up to $250,000

36% on the profit over $250,000 up to $1.25m

50% on the profit over $1.25m.

Annual adjustment

After the end of the tax year, which ends on 30 June, you may apply for an annual adjustment. The amount of your quarterly tax payments will be compared with the payable annual amount.

If your hotel annually earns a gaming machine profit of:

0% (nil) on the first $200,000

33% on the profit over $200,000 up to $1m

36% on the profit over $1m up to $5m

50% on the profit over $5m.

Invoices

Data Monitoring Services (DMS) will send you a tax invoice 14 days after the end of each tax quarter. For any questions about the invoice, contact the DMS Help Desk on 1800 307 551, Monday to Friday, 8.30am to 5.30pm.